Merge branch 'linus' into locking/core, to resolve conflicts

Conflicts:
	include/linux/compiler-clang.h
	include/linux/compiler-gcc.h
	include/linux/compiler-intel.h
	include/uapi/linux/stddef.h

Signed-off-by: Ingo Molnar <mingo@kernel.org>

140 files changed, 140 insertions, 0 deletions

diff --git a/arch/m32r/Kconfig b/arch/m32r/Kconfig
index 0777f3a8a1f3..0d9446c37ae8 100644
--- a/arch/m32r/Kconfig
+++ b/arch/m32r/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 config M32R
 	bool
 	default y
diff --git a/arch/m32r/Kconfig.debug b/arch/m32r/Kconfig.debug
index 6c612b7691b0..ffca1e194f91 100644
--- a/arch/m32r/Kconfig.debug
+++ b/arch/m32r/Kconfig.debug
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 menu "Kernel hacking"
 
 source "lib/Kconfig.debug"
diff --git a/arch/m32r/Makefile b/arch/m32r/Makefile
index def8dd0b6bc5..d73b58c847a6 100644
--- a/arch/m32r/Makefile
+++ b/arch/m32r/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # m32r/Makefile
 #
diff --git a/arch/m32r/boot/compressed/Makefile b/arch/m32r/boot/compressed/Makefile
index 0606a727aab2..abd3c75ebd32 100644
--- a/arch/m32r/boot/compressed/Makefile
+++ b/arch/m32r/boot/compressed/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # linux/arch/m32r/boot/compressed/Makefile
 #
diff --git a/arch/m32r/boot/compressed/boot.h b/arch/m32r/boot/compressed/boot.h
index 9272e38d1104..7fce713e8aac 100644
--- a/arch/m32r/boot/compressed/boot.h
+++ b/arch/m32r/boot/compressed/boot.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * 1. load vmlinuz
  *
diff --git a/arch/m32r/boot/compressed/head.S b/arch/m32r/boot/compressed/head.S
index 95a0563ff076..39b693640375 100644
--- a/arch/m32r/boot/compressed/head.S
+++ b/arch/m32r/boot/compressed/head.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/arch/m32r/boot/compressed/head.S
  *
diff --git a/arch/m32r/boot/compressed/m32r_sio.c b/arch/m32r/boot/compressed/m32r_sio.c
index cf3023dced49..9d34bd063c31 100644
--- a/arch/m32r/boot/compressed/m32r_sio.c
+++ b/arch/m32r/boot/compressed/m32r_sio.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * arch/m32r/boot/compressed/m32r_sio.c
  *
diff --git a/arch/m32r/boot/compressed/misc.c b/arch/m32r/boot/compressed/misc.c
index 3a7692745868..43e367055669 100644
--- a/arch/m32r/boot/compressed/misc.c
+++ b/arch/m32r/boot/compressed/misc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * arch/m32r/boot/compressed/misc.c
  *
diff --git a/arch/m32r/boot/compressed/vmlinux.lds.S b/arch/m32r/boot/compressed/vmlinux.lds.S
index dd11963f6939..c393eb559c4c 100644
--- a/arch/m32r/boot/compressed/vmlinux.lds.S
+++ b/arch/m32r/boot/compressed/vmlinux.lds.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 
 OUTPUT_ARCH(m32r)
 ENTRY(startup)
diff --git a/arch/m32r/boot/setup.S b/arch/m32r/boot/setup.S
index ef843d63083d..5909a825e2ed 100644
--- a/arch/m32r/boot/setup.S
+++ b/arch/m32r/boot/setup.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/arch/m32r/boot/setup.S -- A setup code.
  *
diff --git a/arch/m32r/include/asm/assembler.h b/arch/m32r/include/asm/assembler.h
index 728799fc70aa..ed90d894f285 100644
--- a/arch/m32r/include/asm/assembler.h
+++ b/arch/m32r/include/asm/assembler.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_ASSEMBLER_H
 #define _ASM_M32R_ASSEMBLER_H
 
diff --git a/arch/m32r/include/asm/atomic.h b/arch/m32r/include/asm/atomic.h
index 640cc1c7099f..8bf67e55ff54 100644
--- a/arch/m32r/include/asm/atomic.h
+++ b/arch/m32r/include/asm/atomic.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_ATOMIC_H
 #define _ASM_M32R_ATOMIC_H
 
diff --git a/arch/m32r/include/asm/bitops.h b/arch/m32r/include/asm/bitops.h
index 86ba2b42a6cf..64e70e57c154 100644
--- a/arch/m32r/include/asm/bitops.h
+++ b/arch/m32r/include/asm/bitops.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_BITOPS_H
 #define _ASM_M32R_BITOPS_H
 
diff --git a/arch/m32r/include/asm/bug.h b/arch/m32r/include/asm/bug.h
index 4cc0462c15b8..7197688254da 100644
--- a/arch/m32r/include/asm/bug.h
+++ b/arch/m32r/include/asm/bug.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _M32R_BUG_H
 #define _M32R_BUG_H
 #include <asm-generic/bug.h>
diff --git a/arch/m32r/include/asm/bugs.h b/arch/m32r/include/asm/bugs.h
index f77214eff136..74a6d428aebe 100644
--- a/arch/m32r/include/asm/bugs.h
+++ b/arch/m32r/include/asm/bugs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_BUGS_H
 #define _ASM_M32R_BUGS_H
 
diff --git a/arch/m32r/include/asm/cache.h b/arch/m32r/include/asm/cache.h
index 40b3ee98193d..47a766a258f8 100644
--- a/arch/m32r/include/asm/cache.h
+++ b/arch/m32r/include/asm/cache.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_CACHE_H
 #define _ASM_M32R_CACHE_H
 
diff --git a/arch/m32r/include/asm/cachectl.h b/arch/m32r/include/asm/cachectl.h
index 2aab8f6fff41..12f73f6c1759 100644
--- a/arch/m32r/include/asm/cachectl.h
+++ b/arch/m32r/include/asm/cachectl.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * cachectl.h -- defines for M32R cache control system calls
  *
diff --git a/arch/m32r/include/asm/cacheflush.h b/arch/m32r/include/asm/cacheflush.h
index 8e8e04516c39..5ad2a3045483 100644
--- a/arch/m32r/include/asm/cacheflush.h
+++ b/arch/m32r/include/asm/cacheflush.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_CACHEFLUSH_H
 #define _ASM_M32R_CACHEFLUSH_H
 
diff --git a/arch/m32r/include/asm/cmpxchg.h b/arch/m32r/include/asm/cmpxchg.h
index 23c9d0537201..1ccdce5ff0ac 100644
--- a/arch/m32r/include/asm/cmpxchg.h
+++ b/arch/m32r/include/asm/cmpxchg.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_CMPXCHG_H
 #define _ASM_M32R_CMPXCHG_H
 
diff --git a/arch/m32r/include/asm/dma-mapping.h b/arch/m32r/include/asm/dma-mapping.h
index aff3ae8b62f7..4abfc07f4762 100644
--- a/arch/m32r/include/asm/dma-mapping.h
+++ b/arch/m32r/include/asm/dma-mapping.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_DMA_MAPPING_H
 #define _ASM_M32R_DMA_MAPPING_H
 
diff --git a/arch/m32r/include/asm/dma.h b/arch/m32r/include/asm/dma.h
index 52f6a22dd232..661bc3b343ed 100644
--- a/arch/m32r/include/asm/dma.h
+++ b/arch/m32r/include/asm/dma.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_DMA_H
 #define _ASM_M32R_DMA_H
 
diff --git a/arch/m32r/include/asm/elf.h b/arch/m32r/include/asm/elf.h
index 8acc9da9a15e..576b2ff57957 100644
--- a/arch/m32r/include/asm/elf.h
+++ b/arch/m32r/include/asm/elf.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R__ELF_H
 #define _ASM_M32R__ELF_H
 
diff --git a/arch/m32r/include/asm/emergency-restart.h b/arch/m32r/include/asm/emergency-restart.h
index 108d8c48e42e..cca44d5ae264 100644
--- a/arch/m32r/include/asm/emergency-restart.h
+++ b/arch/m32r/include/asm/emergency-restart.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_EMERGENCY_RESTART_H
 #define _ASM_EMERGENCY_RESTART_H
 
diff --git a/arch/m32r/include/asm/fb.h b/arch/m32r/include/asm/fb.h
index d92e99cd8c8a..9a0bca2686fd 100644
--- a/arch/m32r/include/asm/fb.h
+++ b/arch/m32r/include/asm/fb.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_FB_H_
 #define _ASM_FB_H_
 
diff --git a/arch/m32r/include/asm/hardirq.h b/arch/m32r/include/asm/hardirq.h
index 5f2ac4f64ddf..10c23de02b3a 100644
--- a/arch/m32r/include/asm/hardirq.h
+++ b/arch/m32r/include/asm/hardirq.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifdef __KERNEL__
 #ifndef __ASM_HARDIRQ_H
 #define __ASM_HARDIRQ_H
diff --git a/arch/m32r/include/asm/io.h b/arch/m32r/include/asm/io.h
index 4b0f5e001d4d..1b653bb16f9a 100644
--- a/arch/m32r/include/asm/io.h
+++ b/arch/m32r/include/asm/io.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_IO_H
 #define _ASM_M32R_IO_H
 
diff --git a/arch/m32r/include/asm/irq.h b/arch/m32r/include/asm/irq.h
index 242028b4d86a..85b475fff90e 100644
--- a/arch/m32r/include/asm/irq.h
+++ b/arch/m32r/include/asm/irq.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifdef __KERNEL__
 #ifndef _ASM_M32R_IRQ_H
 #define _ASM_M32R_IRQ_H
diff --git a/arch/m32r/include/asm/kmap_types.h b/arch/m32r/include/asm/kmap_types.h
index 4cdb5e3a06bf..3dcba0d17d40 100644
--- a/arch/m32r/include/asm/kmap_types.h
+++ b/arch/m32r/include/asm/kmap_types.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __M32R_KMAP_TYPES_H
 #define __M32R_KMAP_TYPES_H
 
diff --git a/arch/m32r/include/asm/linkage.h b/arch/m32r/include/asm/linkage.h
index a9fb151cf648..f1aee6ec5bc3 100644
--- a/arch/m32r/include/asm/linkage.h
+++ b/arch/m32r/include/asm/linkage.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __ASM_LINKAGE_H
 #define __ASM_LINKAGE_H
 
diff --git a/arch/m32r/include/asm/local.h b/arch/m32r/include/asm/local.h
index 4045db3e4f65..6780680c185d 100644
--- a/arch/m32r/include/asm/local.h
+++ b/arch/m32r/include/asm/local.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __M32R_LOCAL_H
 #define __M32R_LOCAL_H
 
diff --git a/arch/m32r/include/asm/m32102.h b/arch/m32r/include/asm/m32102.h
index 52807f8db166..f0a986fece65 100644
--- a/arch/m32r/include/asm/m32102.h
+++ b/arch/m32r/include/asm/m32102.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _M32102_H_
 #define _M32102_H_
 
diff --git a/arch/m32r/include/asm/m32r.h b/arch/m32r/include/asm/m32r.h
index 214b44b40757..d27f056d92f3 100644
--- a/arch/m32r/include/asm/m32r.h
+++ b/arch/m32r/include/asm/m32r.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_M32R_H_
 #define _ASM_M32R_M32R_H_
 
diff --git a/arch/m32r/include/asm/m32r_mp_fpga.h b/arch/m32r/include/asm/m32r_mp_fpga.h
index 976d2b995919..8eeaa9a420c5 100644
--- a/arch/m32r/include/asm/m32r_mp_fpga.h
+++ b/arch/m32r/include/asm/m32r_mp_fpga.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_M32R_MP_FPGA_
 #define _ASM_M32R_M32R_MP_FPGA_
 
diff --git a/arch/m32r/include/asm/mc146818rtc.h b/arch/m32r/include/asm/mc146818rtc.h
index aa1b7bf84f51..4effa4704347 100644
--- a/arch/m32r/include/asm/mc146818rtc.h
+++ b/arch/m32r/include/asm/mc146818rtc.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Machine dependent access functions for RTC registers.
  */
diff --git a/arch/m32r/include/asm/mmu.h b/arch/m32r/include/asm/mmu.h
index 150cb92bb666..34bcccd8007d 100644
--- a/arch/m32r/include/asm/mmu.h
+++ b/arch/m32r/include/asm/mmu.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_MMU_H
 #define _ASM_M32R_MMU_H
 
diff --git a/arch/m32r/include/asm/mmu_context.h b/arch/m32r/include/asm/mmu_context.h
index 1230b7050d8e..8a499d0fb3a2 100644
--- a/arch/m32r/include/asm/mmu_context.h
+++ b/arch/m32r/include/asm/mmu_context.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_MMU_CONTEXT_H
 #define _ASM_M32R_MMU_CONTEXT_H
 #ifdef __KERNEL__
diff --git a/arch/m32r/include/asm/mmzone.h b/arch/m32r/include/asm/mmzone.h
index 115ced33febd..568946c13ba6 100644
--- a/arch/m32r/include/asm/mmzone.h
+++ b/arch/m32r/include/asm/mmzone.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Written by Pat Gaughen (gone@us.ibm.com) Mar 2002
  *
diff --git a/arch/m32r/include/asm/page.h b/arch/m32r/include/asm/page.h
index 725ede8f2889..fe4e38b394d3 100644
--- a/arch/m32r/include/asm/page.h
+++ b/arch/m32r/include/asm/page.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_PAGE_H
 #define _ASM_M32R_PAGE_H
 
diff --git a/arch/m32r/include/asm/pci.h b/arch/m32r/include/asm/pci.h
index 07d3834c6dec..cbcb28b5f6ff 100644
--- a/arch/m32r/include/asm/pci.h
+++ b/arch/m32r/include/asm/pci.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_PCI_H
 #define _ASM_M32R_PCI_H
 
diff --git a/arch/m32r/include/asm/percpu.h b/arch/m32r/include/asm/percpu.h
index e3169301fe66..41e1680d1117 100644
--- a/arch/m32r/include/asm/percpu.h
+++ b/arch/m32r/include/asm/percpu.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __ARCH_M32R_PERCPU__
 #define __ARCH_M32R_PERCPU__
 
diff --git a/arch/m32r/include/asm/pgalloc.h b/arch/m32r/include/asm/pgalloc.h
index 2d55a064ccac..eed2cad57d68 100644
--- a/arch/m32r/include/asm/pgalloc.h
+++ b/arch/m32r/include/asm/pgalloc.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_PGALLOC_H
 #define _ASM_M32R_PGALLOC_H
 
diff --git a/arch/m32r/include/asm/pgtable-2level.h b/arch/m32r/include/asm/pgtable-2level.h
index 421e6ba3a173..d7ab1e94e3cb 100644
--- a/arch/m32r/include/asm/pgtable-2level.h
+++ b/arch/m32r/include/asm/pgtable-2level.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_PGTABLE_2LEVEL_H
 #define _ASM_M32R_PGTABLE_2LEVEL_H
 #ifdef __KERNEL__
diff --git a/arch/m32r/include/asm/pgtable.h b/arch/m32r/include/asm/pgtable.h
index 8c1fb902a9ce..eb7f9050c8d6 100644
--- a/arch/m32r/include/asm/pgtable.h
+++ b/arch/m32r/include/asm/pgtable.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_PGTABLE_H
 #define _ASM_M32R_PGTABLE_H
 
diff --git a/arch/m32r/include/asm/rtc.h b/arch/m32r/include/asm/rtc.h
index 0340633f3f4d..a94cf1edc60f 100644
--- a/arch/m32r/include/asm/rtc.h
+++ b/arch/m32r/include/asm/rtc.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __RTC_H__
 #define __RTC_H__
 
diff --git a/arch/m32r/include/asm/s1d13806.h b/arch/m32r/include/asm/s1d13806.h
index 248d36a82d79..79e98a259ebe 100644
--- a/arch/m32r/include/asm/s1d13806.h
+++ b/arch/m32r/include/asm/s1d13806.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 //----------------------------------------------------------------------------
 //
 //  File generated by S1D13806CFG.EXE
diff --git a/arch/m32r/include/asm/segment.h b/arch/m32r/include/asm/segment.h
index 42b11aeb3249..4095f14728e5 100644
--- a/arch/m32r/include/asm/segment.h
+++ b/arch/m32r/include/asm/segment.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_SEGMENT_H
 #define _ASM_M32R_SEGMENT_H
 
diff --git a/arch/m32r/include/asm/serial.h b/arch/m32r/include/asm/serial.h
index 5ac244c72f15..b1375c841b4d 100644
--- a/arch/m32r/include/asm/serial.h
+++ b/arch/m32r/include/asm/serial.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_SERIAL_H
 #define _ASM_M32R_SERIAL_H
 
diff --git a/arch/m32r/include/asm/setup.h b/arch/m32r/include/asm/setup.h
index bbe59a9ce8c6..71b4d6514078 100644
--- a/arch/m32r/include/asm/setup.h
+++ b/arch/m32r/include/asm/setup.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_SETUP_H
 #define _ASM_M32R_SETUP_H
 
diff --git a/arch/m32r/include/asm/shmparam.h b/arch/m32r/include/asm/shmparam.h
index 35986d81a528..1af73d92c96d 100644
--- a/arch/m32r/include/asm/shmparam.h
+++ b/arch/m32r/include/asm/shmparam.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_SHMPARAM_H
 #define _ASM_M32R_SHMPARAM_H
 
diff --git a/arch/m32r/include/asm/signal.h b/arch/m32r/include/asm/signal.h
index ed3ded6601e8..8bf57950d21e 100644
--- a/arch/m32r/include/asm/signal.h
+++ b/arch/m32r/include/asm/signal.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_SIGNAL_H
 #define _ASM_M32R_SIGNAL_H
 
diff --git a/arch/m32r/include/asm/smp.h b/arch/m32r/include/asm/smp.h
index c689b828dfe2..763f22700ce6 100644
--- a/arch/m32r/include/asm/smp.h
+++ b/arch/m32r/include/asm/smp.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_SMP_H
 #define _ASM_M32R_SMP_H
 
diff --git a/arch/m32r/include/asm/spinlock.h b/arch/m32r/include/asm/spinlock.h
index 882203db8723..0189f410f8f5 100644
--- a/arch/m32r/include/asm/spinlock.h
+++ b/arch/m32r/include/asm/spinlock.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_SPINLOCK_H
 #define _ASM_M32R_SPINLOCK_H
 
diff --git a/arch/m32r/include/asm/spinlock_types.h b/arch/m32r/include/asm/spinlock_types.h
index 92e27672661f..bb0d17b64198 100644
--- a/arch/m32r/include/asm/spinlock_types.h
+++ b/arch/m32r/include/asm/spinlock_types.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_SPINLOCK_TYPES_H
 #define _ASM_M32R_SPINLOCK_TYPES_H
 
diff --git a/arch/m32r/include/asm/string.h b/arch/m32r/include/asm/string.h
index e61e2b0bfc1f..a9ea3b6c3e5a 100644
--- a/arch/m32r/include/asm/string.h
+++ b/arch/m32r/include/asm/string.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_STRING_H
 #define _ASM_M32R_STRING_H
 
diff --git a/arch/m32r/include/asm/syscall.h b/arch/m32r/include/asm/syscall.h
index 25f316f2b78d..22c8516d3c18 100644
--- a/arch/m32r/include/asm/syscall.h
+++ b/arch/m32r/include/asm/syscall.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_SYSCALL_H
 #define _ASM_M32R_SYSCALL_H
 
diff --git a/arch/m32r/include/asm/termios.h b/arch/m32r/include/asm/termios.h
index 680898f0b3d6..40274b89cea5 100644
--- a/arch/m32r/include/asm/termios.h
+++ b/arch/m32r/include/asm/termios.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _M32R_TERMIOS_H
 #define _M32R_TERMIOS_H
 
diff --git a/arch/m32r/include/asm/thread_info.h b/arch/m32r/include/asm/thread_info.h
index f630d9c30b28..b3a215b0ce0a 100644
--- a/arch/m32r/include/asm/thread_info.h
+++ b/arch/m32r/include/asm/thread_info.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_THREAD_INFO_H
 #define _ASM_M32R_THREAD_INFO_H
 
diff --git a/arch/m32r/include/asm/timex.h b/arch/m32r/include/asm/timex.h
index bb9fe4feb12d..a4f9f852d9e6 100644
--- a/arch/m32r/include/asm/timex.h
+++ b/arch/m32r/include/asm/timex.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_TIMEX_H
 #define _ASM_M32R_TIMEX_H
 
diff --git a/arch/m32r/include/asm/tlb.h b/arch/m32r/include/asm/tlb.h
index c7ebd8d48f3b..3576f88b6ea4 100644
--- a/arch/m32r/include/asm/tlb.h
+++ b/arch/m32r/include/asm/tlb.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _M32R_TLB_H
 #define _M32R_TLB_H
 
diff --git a/arch/m32r/include/asm/tlbflush.h b/arch/m32r/include/asm/tlbflush.h
index 92614b0ccf17..f6c7237316d0 100644
--- a/arch/m32r/include/asm/tlbflush.h
+++ b/arch/m32r/include/asm/tlbflush.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_TLBFLUSH_H
 #define _ASM_M32R_TLBFLUSH_H
 
diff --git a/arch/m32r/include/asm/topology.h b/arch/m32r/include/asm/topology.h
index d607eb32bd7e..ee79404e8878 100644
--- a/arch/m32r/include/asm/topology.h
+++ b/arch/m32r/include/asm/topology.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_TOPOLOGY_H
 #define _ASM_M32R_TOPOLOGY_H
 
diff --git a/arch/m32r/include/asm/types.h b/arch/m32r/include/asm/types.h
index 04a44c6ee34d..fce0bf60536c 100644
--- a/arch/m32r/include/asm/types.h
+++ b/arch/m32r/include/asm/types.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_TYPES_H
 #define _ASM_M32R_TYPES_H
 
diff --git a/arch/m32r/include/asm/uaccess.h b/arch/m32r/include/asm/uaccess.h
index 496c4716dbc8..9d89bc3d8181 100644
--- a/arch/m32r/include/asm/uaccess.h
+++ b/arch/m32r/include/asm/uaccess.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_UACCESS_H
 #define _ASM_M32R_UACCESS_H
 
diff --git a/arch/m32r/include/asm/ucontext.h b/arch/m32r/include/asm/ucontext.h
index 09324741eec3..5f9de3736624 100644
--- a/arch/m32r/include/asm/ucontext.h
+++ b/arch/m32r/include/asm/ucontext.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_UCONTEXT_H
 #define _ASM_M32R_UCONTEXT_H
 
diff --git a/arch/m32r/include/asm/unaligned.h b/arch/m32r/include/asm/unaligned.h
index 377eb20d1ec6..5981361672f9 100644
--- a/arch/m32r/include/asm/unaligned.h
+++ b/arch/m32r/include/asm/unaligned.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_UNALIGNED_H
 #define _ASM_M32R_UNALIGNED_H
 
diff --git a/arch/m32r/include/asm/unistd.h b/arch/m32r/include/asm/unistd.h
index de602533a3bd..dee4c196972e 100644
--- a/arch/m32r/include/asm/unistd.h
+++ b/arch/m32r/include/asm/unistd.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_UNISTD_H
 #define _ASM_M32R_UNISTD_H
 
diff --git a/arch/m32r/include/asm/user.h b/arch/m32r/include/asm/user.h
index 03b3c11c2aff..489b60d4aec2 100644
--- a/arch/m32r/include/asm/user.h
+++ b/arch/m32r/include/asm/user.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_USER_H
 #define _ASM_M32R_USER_H
 
diff --git a/arch/m32r/include/asm/vga.h b/arch/m32r/include/asm/vga.h
index a1b63061c06f..783d5bf779c2 100644
--- a/arch/m32r/include/asm/vga.h
+++ b/arch/m32r/include/asm/vga.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_VGA_H
 #define _ASM_M32R_VGA_H
 
diff --git a/arch/m32r/include/asm/xor.h b/arch/m32r/include/asm/xor.h
index 6d525259df3e..a4d546752c77 100644
--- a/arch/m32r/include/asm/xor.h
+++ b/arch/m32r/include/asm/xor.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_XOR_H
 #define _ASM_M32R_XOR_H
 
diff --git a/arch/m32r/include/uapi/asm/bitsperlong.h b/arch/m32r/include/uapi/asm/bitsperlong.h
index 6dc0bb0c13b2..76da34b10f59 100644
--- a/arch/m32r/include/uapi/asm/bitsperlong.h
+++ b/arch/m32r/include/uapi/asm/bitsperlong.h
@@ -1 +1,2 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #include <asm-generic/bitsperlong.h>
diff --git a/arch/m32r/include/uapi/asm/byteorder.h b/arch/m32r/include/uapi/asm/byteorder.h
index 21855d8b028b..9b4a8ba483cd 100644
--- a/arch/m32r/include/uapi/asm/byteorder.h
+++ b/arch/m32r/include/uapi/asm/byteorder.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_BYTEORDER_H
 #define _ASM_M32R_BYTEORDER_H
 
diff --git a/arch/m32r/include/uapi/asm/errno.h b/arch/m32r/include/uapi/asm/errno.h
index 777149262aad..ab38ef607882 100644
--- a/arch/m32r/include/uapi/asm/errno.h
+++ b/arch/m32r/include/uapi/asm/errno.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_ERRNO_H
 #define _ASM_M32R_ERRNO_H
 
diff --git a/arch/m32r/include/uapi/asm/fcntl.h b/arch/m32r/include/uapi/asm/fcntl.h
index 46ab12db5739..a77648c505d1 100644
--- a/arch/m32r/include/uapi/asm/fcntl.h
+++ b/arch/m32r/include/uapi/asm/fcntl.h
@@ -1 +1,2 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #include <asm-generic/fcntl.h>
diff --git a/arch/m32r/include/uapi/asm/ioctl.h b/arch/m32r/include/uapi/asm/ioctl.h
index b279fe06dfe5..b809c4566e5f 100644
--- a/arch/m32r/include/uapi/asm/ioctl.h
+++ b/arch/m32r/include/uapi/asm/ioctl.h
@@ -1 +1,2 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #include <asm-generic/ioctl.h>
diff --git a/arch/m32r/include/uapi/asm/ioctls.h b/arch/m32r/include/uapi/asm/ioctls.h
index 349bf87bfbd0..31da4c3bab94 100644
--- a/arch/m32r/include/uapi/asm/ioctls.h
+++ b/arch/m32r/include/uapi/asm/ioctls.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef __ARCH_M32R_IOCTLS_H__
 #define __ARCH_M32R_IOCTLS_H__
 
diff --git a/arch/m32r/include/uapi/asm/ipcbuf.h b/arch/m32r/include/uapi/asm/ipcbuf.h
index 84c7e51cb6d0..90d6445a14df 100644
--- a/arch/m32r/include/uapi/asm/ipcbuf.h
+++ b/arch/m32r/include/uapi/asm/ipcbuf.h
@@ -1 +1,2 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #include <asm-generic/ipcbuf.h>
diff --git a/arch/m32r/include/uapi/asm/msgbuf.h b/arch/m32r/include/uapi/asm/msgbuf.h
index 0d5a877b813e..4386ff2735ba 100644
--- a/arch/m32r/include/uapi/asm/msgbuf.h
+++ b/arch/m32r/include/uapi/asm/msgbuf.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_MSGBUF_H
 #define _ASM_M32R_MSGBUF_H
 
diff --git a/arch/m32r/include/uapi/asm/param.h b/arch/m32r/include/uapi/asm/param.h
index fa207bdf96e7..0bff6d6133f5 100644
--- a/arch/m32r/include/uapi/asm/param.h
+++ b/arch/m32r/include/uapi/asm/param.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_PARAM_H
 #define _ASM_M32R_PARAM_H
 
diff --git a/arch/m32r/include/uapi/asm/poll.h b/arch/m32r/include/uapi/asm/poll.h
index c98509d3149e..b7132a305a47 100644
--- a/arch/m32r/include/uapi/asm/poll.h
+++ b/arch/m32r/include/uapi/asm/poll.h
@@ -1 +1,2 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #include <asm-generic/poll.h>
diff --git a/arch/m32r/include/uapi/asm/posix_types.h b/arch/m32r/include/uapi/asm/posix_types.h
index 236de26a409b..63316fcb1b57 100644
--- a/arch/m32r/include/uapi/asm/posix_types.h
+++ b/arch/m32r/include/uapi/asm/posix_types.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_POSIX_TYPES_H
 #define _ASM_M32R_POSIX_TYPES_H
 
diff --git a/arch/m32r/include/uapi/asm/ptrace.h b/arch/m32r/include/uapi/asm/ptrace.h
index f6930a822517..99aec86cf5c0 100644
--- a/arch/m32r/include/uapi/asm/ptrace.h
+++ b/arch/m32r/include/uapi/asm/ptrace.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 /*
  * linux/include/asm-m32r/ptrace.h
  *
diff --git a/arch/m32r/include/uapi/asm/resource.h b/arch/m32r/include/uapi/asm/resource.h
index b1ce766e37a0..3282f3c4a5ca 100644
--- a/arch/m32r/include/uapi/asm/resource.h
+++ b/arch/m32r/include/uapi/asm/resource.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_RESOURCE_H
 #define _ASM_M32R_RESOURCE_H
 
diff --git a/arch/m32r/include/uapi/asm/sembuf.h b/arch/m32r/include/uapi/asm/sembuf.h
index c9873d6890e2..de34664d8cd7 100644
--- a/arch/m32r/include/uapi/asm/sembuf.h
+++ b/arch/m32r/include/uapi/asm/sembuf.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_SEMBUF_H
 #define _ASM_M32R_SEMBUF_H
 
diff --git a/arch/m32r/include/uapi/asm/setup.h b/arch/m32r/include/uapi/asm/setup.h
index 96961a42e5f4..d936a64bbafd 100644
--- a/arch/m32r/include/uapi/asm/setup.h
+++ b/arch/m32r/include/uapi/asm/setup.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _UAPI_ASM_M32R_SETUP_H
 #define _UAPI_ASM_M32R_SETUP_H
 
diff --git a/arch/m32r/include/uapi/asm/shmbuf.h b/arch/m32r/include/uapi/asm/shmbuf.h
index b0cdf0aa7d65..44c2ea924829 100644
--- a/arch/m32r/include/uapi/asm/shmbuf.h
+++ b/arch/m32r/include/uapi/asm/shmbuf.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_SHMBUF_H
 #define _ASM_M32R_SHMBUF_H
 
diff --git a/arch/m32r/include/uapi/asm/sigcontext.h b/arch/m32r/include/uapi/asm/sigcontext.h
index da4a9c36d09b..cc9ee73525ff 100644
--- a/arch/m32r/include/uapi/asm/sigcontext.h
+++ b/arch/m32r/include/uapi/asm/sigcontext.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_SIGCONTEXT_H
 #define _ASM_M32R_SIGCONTEXT_H
 
diff --git a/arch/m32r/include/uapi/asm/signal.h b/arch/m32r/include/uapi/asm/signal.h
index 54acacb1f1f7..c2ac3417fb98 100644
--- a/arch/m32r/include/uapi/asm/signal.h
+++ b/arch/m32r/include/uapi/asm/signal.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _UAPI_ASM_M32R_SIGNAL_H
 #define _UAPI_ASM_M32R_SIGNAL_H
 
diff --git a/arch/m32r/include/uapi/asm/socket.h b/arch/m32r/include/uapi/asm/socket.h
index e268e51a38d1..cf5018e82c3d 100644
--- a/arch/m32r/include/uapi/asm/socket.h
+++ b/arch/m32r/include/uapi/asm/socket.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_SOCKET_H
 #define _ASM_M32R_SOCKET_H
 
diff --git a/arch/m32r/include/uapi/asm/sockios.h b/arch/m32r/include/uapi/asm/sockios.h
index 6c1fb9b43bdb..948229e474c5 100644
--- a/arch/m32r/include/uapi/asm/sockios.h
+++ b/arch/m32r/include/uapi/asm/sockios.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_SOCKIOS_H
 #define _ASM_M32R_SOCKIOS_H
 
diff --git a/arch/m32r/include/uapi/asm/stat.h b/arch/m32r/include/uapi/asm/stat.h
index 98470fe483b6..0fe9f96ce8f0 100644
--- a/arch/m32r/include/uapi/asm/stat.h
+++ b/arch/m32r/include/uapi/asm/stat.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_STAT_H
 #define _ASM_M32R_STAT_H
 
diff --git a/arch/m32r/include/uapi/asm/statfs.h b/arch/m32r/include/uapi/asm/statfs.h
index 6eb4c6007e6b..d42ae20dbb2b 100644
--- a/arch/m32r/include/uapi/asm/statfs.h
+++ b/arch/m32r/include/uapi/asm/statfs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_STATFS_H
 #define _ASM_M32R_STATFS_H
 
diff --git a/arch/m32r/include/uapi/asm/swab.h b/arch/m32r/include/uapi/asm/swab.h
index 54dab001d6d1..18dce47d2841 100644
--- a/arch/m32r/include/uapi/asm/swab.h
+++ b/arch/m32r/include/uapi/asm/swab.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_SWAB_H
 #define _ASM_M32R_SWAB_H
 
diff --git a/arch/m32r/include/uapi/asm/termbits.h b/arch/m32r/include/uapi/asm/termbits.h
index 957a3c688549..6cbbae9695b4 100644
--- a/arch/m32r/include/uapi/asm/termbits.h
+++ b/arch/m32r/include/uapi/asm/termbits.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_TERMBITS_H
 #define _ASM_M32R_TERMBITS_H
 
diff --git a/arch/m32r/include/uapi/asm/termios.h b/arch/m32r/include/uapi/asm/termios.h
index 07ad27b8f7db..9b80a85e83ac 100644
--- a/arch/m32r/include/uapi/asm/termios.h
+++ b/arch/m32r/include/uapi/asm/termios.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _UAPI_M32R_TERMIOS_H
 #define _UAPI_M32R_TERMIOS_H
 
diff --git a/arch/m32r/include/uapi/asm/unistd.h b/arch/m32r/include/uapi/asm/unistd.h
index 5a54f2ae3b51..adf8666a68ef 100644
--- a/arch/m32r/include/uapi/asm/unistd.h
+++ b/arch/m32r/include/uapi/asm/unistd.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _UAPI_ASM_M32R_UNISTD_H
 #define _UAPI_ASM_M32R_UNISTD_H
 
diff --git a/arch/m32r/kernel/Makefile b/arch/m32r/kernel/Makefile
index 0c09dad8b1f8..bd94dca51596 100644
--- a/arch/m32r/kernel/Makefile
+++ b/arch/m32r/kernel/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for the Linux/M32R kernel.
 #
diff --git a/arch/m32r/kernel/align.c b/arch/m32r/kernel/align.c
index ec51e5b34860..2919a6647aff 100644
--- a/arch/m32r/kernel/align.c
+++ b/arch/m32r/kernel/align.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * align.c - address exception handler for M32R
  *
diff --git a/arch/m32r/kernel/asm-offsets.c b/arch/m32r/kernel/asm-offsets.c
index cd3d2fc9c8df..7cb90b459e07 100644
--- a/arch/m32r/kernel/asm-offsets.c
+++ b/arch/m32r/kernel/asm-offsets.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/thread_info.h>
 #include <linux/kbuild.h>
 
diff --git a/arch/m32r/kernel/entry.S b/arch/m32r/kernel/entry.S
index c639bfa32232..bbf48f2aa2a7 100644
--- a/arch/m32r/kernel/entry.S
+++ b/arch/m32r/kernel/entry.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/arch/m32r/kernel/entry.S
  *
diff --git a/arch/m32r/kernel/head.S b/arch/m32r/kernel/head.S
index a46652dd83e6..1f040973df1c 100644
--- a/arch/m32r/kernel/head.S
+++ b/arch/m32r/kernel/head.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/arch/m32r/kernel/head.S
  *
diff --git a/arch/m32r/kernel/irq.c b/arch/m32r/kernel/irq.c
index 5537f7397297..83b5032f176c 100644
--- a/arch/m32r/kernel/irq.c
+++ b/arch/m32r/kernel/irq.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/arch/m32r/kernel/irq.c
  *
diff --git a/arch/m32r/kernel/m32r_ksyms.c b/arch/m32r/kernel/m32r_ksyms.c
index 68da6b800453..46ebe071e4d6 100644
--- a/arch/m32r/kernel/m32r_ksyms.c
+++ b/arch/m32r/kernel/m32r_ksyms.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/module.h>
 #include <linux/smp.h>
 #include <linux/user.h>
diff --git a/arch/m32r/kernel/process.c b/arch/m32r/kernel/process.c
index 8cd7e03f4370..a1a4cb136e99 100644
--- a/arch/m32r/kernel/process.c
+++ b/arch/m32r/kernel/process.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/kernel/process.c
  *
diff --git a/arch/m32r/kernel/ptrace.c b/arch/m32r/kernel/ptrace.c
index 2d887400e30e..d702a5ca0f92 100644
--- a/arch/m32r/kernel/ptrace.c
+++ b/arch/m32r/kernel/ptrace.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/arch/m32r/kernel/ptrace.c
  *
diff --git a/arch/m32r/kernel/setup.c b/arch/m32r/kernel/setup.c
index 1a9e977287e6..b72d5db39f00 100644
--- a/arch/m32r/kernel/setup.c
+++ b/arch/m32r/kernel/setup.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/kernel/setup.c
  *
diff --git a/arch/m32r/kernel/signal.c b/arch/m32r/kernel/signal.c
index 1ed597041fba..ba4d8d6330f1 100644
--- a/arch/m32r/kernel/signal.c
+++ b/arch/m32r/kernel/signal.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/kernel/signal.c
  *
diff --git a/arch/m32r/kernel/sys_m32r.c b/arch/m32r/kernel/sys_m32r.c
index f34957032504..22a50fc49ab7 100644
--- a/arch/m32r/kernel/sys_m32r.c
+++ b/arch/m32r/kernel/sys_m32r.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/arch/m32r/kernel/sys_m32r.c
  *
diff --git a/arch/m32r/kernel/syscall_table.S b/arch/m32r/kernel/syscall_table.S
index f365c19795ef..cf0bcf014b98 100644
--- a/arch/m32r/kernel/syscall_table.S
+++ b/arch/m32r/kernel/syscall_table.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 ENTRY(sys_call_table)
 	.long sys_restart_syscall	/* 0  -  old "setup()" system call*/
 	.long sys_exit
diff --git a/arch/m32r/kernel/time.c b/arch/m32r/kernel/time.c
index 093f2761aa51..521749fbbb56 100644
--- a/arch/m32r/kernel/time.c
+++ b/arch/m32r/kernel/time.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/kernel/time.c
  *
diff --git a/arch/m32r/kernel/traps.c b/arch/m32r/kernel/traps.c
index 72b96f282689..cb79fba79d43 100644
--- a/arch/m32r/kernel/traps.c
+++ b/arch/m32r/kernel/traps.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/kernel/traps.c
  *
diff --git a/arch/m32r/kernel/vmlinux.lds.S b/arch/m32r/kernel/vmlinux.lds.S
index ad1fe56455aa..7e4d957f7f7f 100644
--- a/arch/m32r/kernel/vmlinux.lds.S
+++ b/arch/m32r/kernel/vmlinux.lds.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /* ld script to make M32R Linux kernel
  */
 
diff --git a/arch/m32r/lib/ashxdi3.S b/arch/m32r/lib/ashxdi3.S
index 7fc0c19801ba..cd1acca53911 100644
--- a/arch/m32r/lib/ashxdi3.S
+++ b/arch/m32r/lib/ashxdi3.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * linux/arch/m32r/lib/ashxdi3.S
  *
diff --git a/arch/m32r/lib/delay.c b/arch/m32r/lib/delay.c
index 940f4837e42b..ae1fe90892f9 100644
--- a/arch/m32r/lib/delay.c
+++ b/arch/m32r/lib/delay.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/arch/m32r/lib/delay.c
  *
diff --git a/arch/m32r/lib/libgcc.h b/arch/m32r/lib/libgcc.h
index 267aa435bc35..4854690d944a 100644
--- a/arch/m32r/lib/libgcc.h
+++ b/arch/m32r/lib/libgcc.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __ASM_LIBGCC_H
 #define __ASM_LIBGCC_H
 
diff --git a/arch/m32r/lib/memcpy.S b/arch/m32r/lib/memcpy.S
index 05987cd639ef..249da3e3358d 100644
--- a/arch/m32r/lib/memcpy.S
+++ b/arch/m32r/lib/memcpy.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/arch/m32r/lib/memcpy.S
  *
diff --git a/arch/m32r/lib/memset.S b/arch/m32r/lib/memset.S
index 2b2831a37927..e7f45e6c73f5 100644
--- a/arch/m32r/lib/memset.S
+++ b/arch/m32r/lib/memset.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/arch/m32r/lib/memset.S
  *
diff --git a/arch/m32r/lib/strlen.S b/arch/m32r/lib/strlen.S
index 916de9e8f801..41c77e387593 100644
--- a/arch/m32r/lib/strlen.S
+++ b/arch/m32r/lib/strlen.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/arch/m32r/strlen.S --  strlen code.
  *
diff --git a/arch/m32r/lib/ucmpdi2.c b/arch/m32r/lib/ucmpdi2.c
index 9d3c682c89b5..e20fa3484fd8 100644
--- a/arch/m32r/lib/ucmpdi2.c
+++ b/arch/m32r/lib/ucmpdi2.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include "libgcc.h"
 
 int __ucmpdi2(unsigned long long a, unsigned long long b)
diff --git a/arch/m32r/lib/usercopy.c b/arch/m32r/lib/usercopy.c
index b723b11107c7..0892a4341b3a 100644
--- a/arch/m32r/lib/usercopy.c
+++ b/arch/m32r/lib/usercopy.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * User address space access functions.
  * The non inlined parts of asm-m32r/uaccess.h are here.
diff --git a/arch/m32r/mm/Makefile b/arch/m32r/mm/Makefile
index c51c1c3b4a5f..cb20d90c51d1 100644
--- a/arch/m32r/mm/Makefile
+++ b/arch/m32r/mm/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for the Linux M32R-specific parts of the memory manager.
 #
diff --git a/arch/m32r/mm/cache.c b/arch/m32r/mm/cache.c
index fac759584875..0d1ae744e56f 100644
--- a/arch/m32r/mm/cache.c
+++ b/arch/m32r/mm/cache.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/mm/cache.c
  *
diff --git a/arch/m32r/mm/discontig.c b/arch/m32r/mm/discontig.c
index 27196303ce36..eb8e7966dcaf 100644
--- a/arch/m32r/mm/discontig.c
+++ b/arch/m32r/mm/discontig.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/mm/discontig.c
  *
diff --git a/arch/m32r/mm/extable.c b/arch/m32r/mm/extable.c
index 8ac8ba6ef60c..066982756a4e 100644
--- a/arch/m32r/mm/extable.c
+++ b/arch/m32r/mm/extable.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/arch/m32r/mm/extable.c
  */
diff --git a/arch/m32r/mm/fault-nommu.c b/arch/m32r/mm/fault-nommu.c
index e22d5ddae5cb..240e00067d5e 100644
--- a/arch/m32r/mm/fault-nommu.c
+++ b/arch/m32r/mm/fault-nommu.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/mm/fault.c
  *
diff --git a/arch/m32r/mm/fault.c b/arch/m32r/mm/fault.c
index a05dc3184594..46d9a5ca0e3a 100644
--- a/arch/m32r/mm/fault.c
+++ b/arch/m32r/mm/fault.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/mm/fault.c
  *
diff --git a/arch/m32r/mm/init.c b/arch/m32r/mm/init.c
index 11fa717d93b1..93abc8c3a46e 100644
--- a/arch/m32r/mm/init.c
+++ b/arch/m32r/mm/init.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/mm/init.c
  *
diff --git a/arch/m32r/mm/mmu.S b/arch/m32r/mm/mmu.S
index e9491a5ae827..fd8f9c9b7b07 100644
--- a/arch/m32r/mm/mmu.S
+++ b/arch/m32r/mm/mmu.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/arch/m32r/mm/mmu.S
  *
diff --git a/arch/m32r/oprofile/Makefile b/arch/m32r/oprofile/Makefile
index 06e7c81ead2e..8e63a3a5a64c 100644
--- a/arch/m32r/oprofile/Makefile
+++ b/arch/m32r/oprofile/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 obj-$(CONFIG_OPROFILE) += oprofile.o
 
 DRIVER_OBJS := $(addprefix ../../../drivers/oprofile/, \
diff --git a/arch/m32r/platforms/Makefile b/arch/m32r/platforms/Makefile
index da03e1a8fe91..9e1a82529ad9 100644
--- a/arch/m32r/platforms/Makefile
+++ b/arch/m32r/platforms/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # arch/m32r/platforms/Makefile
 obj-$(CONFIG_PLAT_M32104UT)	+= m32104ut/
 obj-$(CONFIG_PLAT_M32700UT)	+= m32700ut/
diff --git a/arch/m32r/platforms/m32104ut/io.c b/arch/m32r/platforms/m32104ut/io.c
index e5d8be6fbb2d..ff2bb3b58bb5 100644
--- a/arch/m32r/platforms/m32104ut/io.c
+++ b/arch/m32r/platforms/m32104ut/io.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/platforms/m32104ut/io.c
  *
diff --git a/arch/m32r/platforms/m32104ut/setup.c b/arch/m32r/platforms/m32104ut/setup.c
index e2dd778aeac7..297936003b1f 100644
--- a/arch/m32r/platforms/m32104ut/setup.c
+++ b/arch/m32r/platforms/m32104ut/setup.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/platforms/m32104ut/setup.c
  *
diff --git a/arch/m32r/platforms/mappi/io.c b/arch/m32r/platforms/mappi/io.c
index ac1c396d477d..06ea6d9bc576 100644
--- a/arch/m32r/platforms/mappi/io.c
+++ b/arch/m32r/platforms/mappi/io.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/platforms/mappi/io.c
  *
diff --git a/arch/m32r/platforms/mappi/setup.c b/arch/m32r/platforms/mappi/setup.c
index 767d2f4d6ded..c8d642ec4bfb 100644
--- a/arch/m32r/platforms/mappi/setup.c
+++ b/arch/m32r/platforms/mappi/setup.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/platforms/mappi/setup.c
  *
diff --git a/arch/m32r/platforms/mappi2/io.c b/arch/m32r/platforms/mappi2/io.c
index da58960b3f8a..18a408ff3fd1 100644
--- a/arch/m32r/platforms/mappi2/io.c
+++ b/arch/m32r/platforms/mappi2/io.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/platforms/mappi2/io.c
  *
diff --git a/arch/m32r/platforms/mappi2/setup.c b/arch/m32r/platforms/mappi2/setup.c
index 76d665abf51e..7253258a7880 100644
--- a/arch/m32r/platforms/mappi2/setup.c
+++ b/arch/m32r/platforms/mappi2/setup.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/platforms/mappi2/setup.c
  *
diff --git a/arch/m32r/platforms/mappi3/io.c b/arch/m32r/platforms/mappi3/io.c
index 1bc3f90fdc53..e7edcab72a6b 100644
--- a/arch/m32r/platforms/mappi3/io.c
+++ b/arch/m32r/platforms/mappi3/io.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/platforms/mappi3/io.c
  *
diff --git a/arch/m32r/platforms/mappi3/setup.c b/arch/m32r/platforms/mappi3/setup.c
index a3646d4b05bd..87d2000081f7 100644
--- a/arch/m32r/platforms/mappi3/setup.c
+++ b/arch/m32r/platforms/mappi3/setup.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/platforms/mappi3/setup.c
  *
diff --git a/arch/m32r/platforms/oaks32r/io.c b/arch/m32r/platforms/oaks32r/io.c
index 364a3b2e8907..3ce1f3ac0d16 100644
--- a/arch/m32r/platforms/oaks32r/io.c
+++ b/arch/m32r/platforms/oaks32r/io.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/platforms/oaks32r/io.c
  *
diff --git a/arch/m32r/platforms/oaks32r/setup.c b/arch/m32r/platforms/oaks32r/setup.c
index f8373c069524..8188c0baa064 100644
--- a/arch/m32r/platforms/oaks32r/setup.c
+++ b/arch/m32r/platforms/oaks32r/setup.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/platforms/oaks32r/setup.c
  *
diff --git a/arch/m32r/platforms/usrv/setup.c b/arch/m32r/platforms/usrv/setup.c
index dcde0ec777f6..ba828b16c6e3 100644
--- a/arch/m32r/platforms/usrv/setup.c
+++ b/arch/m32r/platforms/usrv/setup.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/platforms/usrv/setup.c
  *